Excerpt:direct taxation - assessment - petition challenging validity of partition of huf - answer was given with reference to precedent in which partial partition of huf was validated - income-tax officer ordered to proceed assessment considering huf partially partitioned.
- sections 3(1)(xi) & 23 & scheduled castes and scheduled tribes (prevention of atrocities) rules, 1995, rule 7: [dr. arijit pasayat, dr. mukundakam sharma & h.l. dattu, jj] offence of atrocities - quashing or proceedings held, plea that in f.i.r. caste of accused was not mentioned and, therefore, proceedings should be quashed cannot be allowed. whether accused belongs to scheduled caste or scheduled tribe can be gone into when matter is being investigated. 1. our judgment in c.a. no. 35 (nt) of 1982 shri apoorva shantilal shah h.u.f. v. the commissioner of income-tax, gujarat-i, ahemdabad, delivered this day, concludes the question raised in this appeal. following our judgment in the said appeal, we allow this appeal and set aside the judgment and order of the high court. we hold that the partial partition between the parties is valid and we direct the income-tax officer to recognise the partial partition of joint family properties claimed by the assessee and to proceed to make the assessment on the basis thereof. there will be no order as to costs.

Judgment:

1. Our judgment in C.A. No. 35 (NT) OF 1982 Shri Apoorva Shantilal Shah H.U.F. v. The Commissioner of Income-tax, Gujarat-I, Ahemdabad, delivered this day, concludes the question raised in this appeal. Following our judgment in the said appeal, we allow this appeal and set aside the judgment and order of the High Court. We hold that the partial partition between the parties is valid and we direct the Income-tax Officer to recognise the partial partition of joint family properties claimed by the assessee and to proceed to make the assessment on the basis thereof. There will be no order as to costs.